Author: Dr. Abdulrazzaq Tuama Hawas

Do Time Management Factors Impede Students’ Academic Achievement?: A Case-study – Sohar University, Oman

Purpose: The objective of the research study is to critically analyze the factors impeding time management towards students’ academic performance achievement. Design/methodology/approach: The study was carried out using a well-defined questionnaire collecting samples from 164 undergraduate students studying in the Faculty of Business, Sohar University, Sultanate of Oman from a population of 700 undergraduate students. For the study, the cluster-sampling method was adopted. SPSS was used to perform the statistical analysis. Findings: The empirical results reveal that none of the claimed factors related to time management influence the academic performance of the students. The students’ performance is purely based on their efforts and on their own self-management. Thus, it was concluded that it is the responsibility of the students to manage their time for which they should make their own plans. Practical Implications: The study confirms that the student’s stay at the hostel facilitates them to improve their academic performances. It is also interpreted that the students are carried away by the domestic work during their stay at home, parents should take utmost not to deprived of their time for study. Parents should make necessary arrangements to reduce their travel time. Students should have their own self-control and self-commitment to manage and plan their own time for study purposes. Originality/value: The research work is of its first kind as it focuses on the impact of time management factors on the academic performances of the students. DOI : https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3667477

Do Time Management Factors Impede Students’ Academic Achievement ?: A Case-study – Sohar University, Oman

Purpose: The objective of the research study is to critically analyze the factors impeding time management towards students’ academic performance achievement. Design/methodology/approach: The study was carried out using a well-defined questionnaire collecting samples from 164 undergraduate students studying in the Faculty of Business, Sohar University, Sultanate of Oman from a population of 700 undergraduate students. For the study, the cluster-sampling method was adopted. SPSS was used to perform the statistical analysis. Findings: The empirical results reveal that none of the claimed factors related to time management influence the academic performance of the students. The students’ performance is purely based on their efforts and on their own self-management. Thus, it was concluded that it is the responsibility of the students to manage their time for which they should make their own plans. Practical Implications: The study confirms that the student’s stay at the hostel facilitates them to improve their academic performances. It is also interpreted that the students are carried away by the domestic work during their stay at home, parents should take utmost not to deprived of their time for study. Parents should make necessary arrangements to reduce their travel time. Students should have their own self-control and self-commitment to manage and plan their own time for study purposes. Originality/value: The research work is of its first kind as it focuses on the impact of time management factors on the academic performances of the students. DOI : https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3667477

The Impact of Changes in the Contemporary Business Environment on Management Accounting

The increase in competition sharpness and technological progress, and what are produced of the results represented by providing of low-priced products competitive and high quality, as well providing products with innovative prices with the rapid response to changing customer demands. So, this required from economic entities to operate in customer oriented business environment. The systems and standards adopted by traditional management accounting have not succeeded to providing the important information to management for achieving success demands in the contemporary business environment: Cost, Quality, Time and Creativity. Thus, it is necessary to have an integrated information system for management accounting shall help in achieving the aims of economic unity by adopting the management accounting techniques and modern methods in the contemporary business environment. DOI : https://www.iasj.net/iasj/article/167925

The Impact of the Use of Information Technology in Estimating and Reducing Audit Risks – an Applied Study in the Federal Financial Supervision Bureau of the Republic of Iraq and the Audit Offices of the Iraqi Association of Certified Public Accountants

The research aims to show the impact of the use of information technology in reducing audit risks and increasing the predictive ability to estimate these risks. The research dealt in its conceptual aspect with the concept and importance of the elements of information technology and its functions, its role in the development of accounting systems and its control tools, and its role in the development of the audit profession and the risks that accompany it. The audit risk was also addressed in terms of its concept and its relationship to relative importance, its impact on the credibility of audit results, its basic components (inherent risks, control risks, and detection risks), and the process of estimating them. On the practical side, a questionnaire was designed and distributed to 232 auditors from the Federal Financial Supervision Bureau of the Republic of Iraq and members of the Iraqi Association of Certified Public Accountants, and the data were collected about the relationship between information technology and the estimation and reduction of audit risks, and it was found that there is a clear correlation and impact between them. The research recommended the adoption of information technology on a large scale, including government units and public and private sector companies, due to the spread of information technology accounting applications, and for their clear role in estimating and reducing audit risk (inherent risk, control risk, and detection risk). DOI : https://www.iasj.net/iasj/article/280609

The Effect of Activating Corporate Governance Accounting Mechanisms in Estimating and Reducing Audit risks – Applied Study in the Federal Financial Supervision Bureau of the Republic of Iraq and the Audit Offices of the Iraqi Society of Certified Public Accountants

The research aims to show the impact of employing the accounting mechanisms of corporate governance in estimating and reducing audit risks. The research dealt in its conceptual aspect, with the concept and importance of corporate governance, the principles and rules on which it is based, and an explanation of its accounting mechanisms that have been identified as the audit committee mechanism, the internal audit mechanism, and the external audit mechanism. The audit risk was also addressed in terms of its concept and its relationship to relative importance and its impact on the credibility of audit results, its basic components (inherent risks, control risks, and detection risks) and the process of estimating them. On the practical side, a questionnaire was designed and distributed to 232 auditors from the Federal Financial Supervision Bureau of the Republic of Iraq and members of the Iraqi Association of Certified Public Accountants, and data was collected about the relationship between the accounting mechanisms of corporate governance and the estimation and reduction of audit risks and it was found that there is a clear correlation and impact between them. The research recommended the adoption of accounting mechanisms for corporate governance with its three dimensions for its clear role in estimating and reducing audit risks. DOI : https://www.iasj.net/iasj/article/280605

The Effect of Activating Corporate Governance Accounting Mechanisms in Estimating and Reducing Audit risks – Applied Study in the Federal Financial Supervision Bureau of the Republic of Iraq and the Audit Offices of the Iraqi Society of Certified Public A

The research aims to show the impact of employing the accounting mechanisms of corporate governance in estimating and reducing audit risks. The research dealt in its conceptual aspect, with the concept and importance of corporate governance, the principles and rules on which it is based, and an explanation of its accounting mechanisms that have been identified as the audit committee mechanism, the internal audit mechanism, and the external audit mechanism. The audit risk was also addressed in terms of its concept and its relationship to relative importance and its impact on the credibility of audit results, its basic components (inherent risks, control risks, and detection risks) and the process of estimating them. On the practical side, a questionnaire was designed and distributed to 232 auditors from the Federal Financial Supervision Bureau of the Republic of Iraq and members of the Iraqi Association of Certified Public Accountants, and data was collected about the relationship between the accounting mechanisms of corporate governance and the estimation and reduction of audit risks and it was found that there is a clear correlation and impact between them. The research recommended the adoption of accounting mechanisms for corporate governance with its three dimensions for its clear role in estimating and reducing audit risks. DOI : https://www.jrucs.iq/index.php/JAUCS/article/view/559

The Blue Ocean Strategy And Its Role In Achieving Competitive Advantage

The blue ocean strategy is one of the important strategies that seek to achieve success in the economic unit by occupying a distinct competitive position through which other economic units cannot compete, by adopting new markets for their new distinguished products or services, attracting new customers and increasing customer loyalty. Its products, thus achieving a unique competitive advantage that competitors cannot imitate and thus achieving abundant profits with its intelligence and strategic leadership. One of the most important findings of the research is that the blue ocean strategy constitutes a framework that can contribute to adding an innovative competitive advantage to the research sample bank, through its four dimensions, in order to achieve the uniqueness of the bank in providing distinguished and unique services about competitors. DOI : https://mail.journalppw.com/index.php/jpsp/article/view/7348

Do Time Management factors Impede Students’ Academic Achievement? : A Case study – Sohar University, Oman

Abstract Purpose: The objective of the research study is to critically analyze the factors impeding time management towards students’ academic performance achievement. Design/methodology/approach: The study was carried out using a well-defined questionnaire collecting samples from 164 undergraduate students studying in the Faculty of Business, Sohar University, Sultanate of Oman from a population of 700 undergraduate students. For the study, the cluster-sampling method was adopted. SPSS was used to perform the statistical analysis. Findings: The empirical results reveal that none of the claimed factors related to time management influence the academic performance of the students. The students’ performance is purely based on their efforts and on their own self-management. Thus, it was concluded that it is the responsibility of the students to manage their time for which they should make their own plans. Practical Implications: The study confirms that the student’s stay at the hostel facilitates them to improve their academic performances. It is also interpreted that the students are carried away by the domestic work during their stay at home, parents should take utmost not to deprived of their time for study. Parents should make necessary arrangements to reduce their travel time. Students should have their own self-control and self-commitment to manage and plan their own time for study purposes. Originality/value: The research work is of its first kind as it focuses on the impact of time management factors on the academic performances of the students. Keywords: Time Management Factors, Personal Interest Factors, Social Factors, Self-Planning Factors, Hostel, Transportation, University Related factors, Academic Performance. DOI Link: https://giapjournals.com/hssr/article/view/3233

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